This E.D. TAB presents findings from the Integrated Postsecondary Education Data System (IPEDS) Winter 2004-05 data collection, which included two required survey components: Employees by Assigned Position (EAP) for fall 2004 and Salaries (SA) for academic year 2004-05; the Fall Staff (S) component was optional for fall 2004. These data were collected through the IPEDS web-based data collection system. Tabulations in this report present selected data items collected from, or imputed for, the 6,374 Title IV institutions in the United States that are eligible for at least one component of the Winter 2004-05 data collection. Data for the 165 institutions located in other jurisdictions, such as Puerto Rico, are not included in the tabulations in this report. Institutions provided data about faculty and staff employed at Title IV participating institutions in the United States as well as salaries and fringe benefits of those full-time instructional faculty at Title IV degree-granting institutions in the United States. Degree-granting institutions are those offering associate's, bachelor's, master's, doctor's, and first-professional degrees. The information presented about salaries and fringe benefits have been adjusted. Total salary outlays for full-time faculty (by rank) on 11/12-month contracts were adjusted to 9/10-month outlays by multiplying the outlay for 11/12-month contracted faculty by 0.8182. The "equated" outlays were then added to the outlays for 9/10-month faculty to determine an average salary for each rank. Salaries for faculty on less than-9-month contracts are not included. Appended are: (1) Survey Methodology; and (2) Glossary of IPED Terms. [This report was produced with assistance from RTI International.] (Contains 9 tables.).